We look at the division of 5439861 by 284 
We're looking to find how many times 284 goes into 5439861.

Going ahead to step 1:
The number 284 fits into 5 0 times, leaving a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 284

Going ahead to step 2:
If we divide 54 by 284, we get 0 and a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Include the next digit (3) from the dividend after 54, then repeat: 543 / 284

Step 3:
The number 284 fits into 543 1 times, leaving a remainder of 259.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 284 from 543 leaves us with 259.
Bring next digit (9) of the dividend behind the 259 and repeat the process: 2599 / 284

Let's proceed to step 4:
2599 divided by 284 is 9 with a remainder of 43.
The next digit of our result is 9. 
Result so far: 19.0
If we subtract 2556 from 2599, we get 43.
Append the next digit (8) from the dividend to 43 and continue with: 438 / 284

Advancing to step 5:
If we divide 438 by 284, we get 1 and a remainder of 154.
Record the quotient 1 as the next digit in the result. 
Result so far: 191.0
If we take 284 away from 438, we end up with 154.
Take the next digit (6) from the dividend and append it to 154, then repeat: 1546 / 284

Moving on to step 6:
1546 divided by 284 is 5 with a remainder of 126.
Write down 5 as next digit of the result. 
Result so far: 1915.0
The remainder is 126 after subtracting 1420 from 1546.
Include the next digit (1) from the dividend after 126, then repeat: 1261 / 284

Let's proceed to step 7:
284 can be fit into 1261 4 times, resulting in a remainder of 125.
The number 4 becomes the next digit in our result. 
Result so far: 19154.0
The remainder is 125 after subtracting 1136 from 1261.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Moving on to step 8:
1250 divided by 284 is 4 with a remainder of 114.
Record the quotient 4 as the next digit in the result. 
Result so far: 19154.4
Subtracting 1136 from 1250 leaves us with 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Going ahead to step 9:
If we divide 1140 by 284, we get 4 and a remainder of 4.
Use 4 as the next digit of our solution. 
Result so far: 19154.44
Deduct 1136 from 1140 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final result is 19154.44 with a remainder of 0.004.